Court of Appeals for the First Circuit June 24, 1969, 7282 (Ralph A. Wilson and Joanne B. Wilson, His Wife v. United States)

ALDRICH, Chief Judge.

This case, involving income tax consequences of reimbursement for the cost of a meal away from home, in a broad sense takes up where we left off in Commissioner of Internal Revenue v. Bagley, 1 Cir., 1967, 374 F.2d 204, cert. denied 389 U.S. 1046, 88 S.Ct. 761, 19 L.Ed.2d 838.